ABS Electric Cleaning Brush
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 9603908050 | 70.3% | CN | US | 官方文档 |
| 9603404060 | 14.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 4417006000 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🧼 ABS Electric Cleaning Brush (Plastic Cleaning Tool)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Understand the "ABS Electric Cleaning Brush"?
The ABS Electric Cleaning Brush is a specialized cleaning tool constructed primarily from ABS (Acrylonitrile Butadiene Styrene) plastic. In international trade, its classification depends heavily on whether customs authorities view it as a general plastic article or a specific cleaning implement (brush). This distinction drastically affects the final duty rate.
⚠️ Key Distinction Point:
- If viewed as a general plastic good (structural/component based) →归入 3926.90.10.00 / 3926.90.99.89
- If viewed as a specialized cleaning tool/brush → 归入 9603.90.80.50 / 9603.40.40.60
- Note: Wood classification (4417.00.60.00) is invalid for ABS material and should be excluded from your analysis.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Logic |
|---|---|---|---|
3926.90.10.00 |
Other articles of plastics: Specific plastic cleaning articles | ABS brush treated as a general plastic household item | ✅ Plastic (ABS) |
9603.90.80.50 |
Other brushes: Cleaning brushes/tools | ABS brush classified as a dedicated cleaning tool | ✅ Plastic (ABS) |
9603.40.40.60 |
Other brushes: Non-natural bristle, non-paint pads | ABS brush classified as a generic synthetic brush | ✅ Plastic (ABS) |
3926.90.99.89 |
Other plastic articles (General fallback) | ABS brush classified as a miscellaneous plastic product | ✅ Plastic (ABS) |
4417.00.60.00 |
Wooden tool blocks / Wooden brush handles | Invalid: Product is ABS, not wood | ❌ Wrong Material |
🔍 Critical Reminder:
- ABS is a plastic, not wood. Do not use4417.00.60.00(Wooden Brush Tools). Using this code will lead to immediate misclassification penalties. - The choice between9603(Brushes) and3926(Articles of Plastic) is the core strategic decision.9603.90.80.50often attracts the highest tariffs due to specific US Section 301/122 lists targeting Chinese consumer goods.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 3926.90.10.00 —— Articles of Plastic: Specific Cleaning Articles
| Item | Content |
|---|---|
| Base Rate | 3.4% (ad valorem) |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10% |
| Total Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible (Due to Section 301/122) |
| Legal Basis Path | USITC:3926.90.10.00 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Explanation:
- This code offers the lowest overall tax burden (20.9%) among valid plastic/brush classifications. - It combines a low base rate with standard US China surcharges. - Strategy: Aim for this classification if the brush is considered a "plastic article" rather than a specialized "tool."
🎯 2. 9603.90.80.50 —— Other Brushes: Cleaning Tools
| Item | Content |
|---|---|
| Base Rate | 2.8% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10% |
| Steel/Aluminum/Copper Surcharge | +50% (⚠️ Critical Warning) |
| Total Rate | 70.3% |
| Tax Calculation | CIF Value × 70.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:9603.90.80.50 → FOOTNOTE:301 → FOOTNOTE:122 → FOOTNOTE:METAL |
📌 Warning:
- This is the highest risk code. - The 50% surcharge for "Steel/Aluminum/Copper products" is often incorrectly applied to brushes with metal parts or broadly applied to brush categories in certain enforcement interpretations. Even if the brush is ABS, customs may flag it under broad "brush/tool" surcharges. - Result: A massive 70.3% total tax rate. Avoid this classification if possible.
🎯 3. 9603.40.40.60 —— Other Brushes: Synthetic/Non-Natural
| Item | Content |
|---|---|
| Base Rate | 4.0% |
| Section 301 Surcharge | +0.0% (Specific exemption or lower tier) |
| Section 122 Surcharge | +10% |
| Total Rate | 14.0% |
| Tax Calculation | CIF Value × 14.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:9603.40.40.60 → FOOTNOTE:122 |
📌 Advantage:
- Lowest Total Rate (14.0%). - This code has 0% Section 301 surcharge but still carries the 122 surcharge. - Condition: Must strictly be classified as "Other Brushes" not made of natural bristles or paint pads. If your ABS brush fits the definition of a generic synthetic brush, this is the optimal code.
🎯 4. 3926.90.99.89 —— Other Plastic Articles (General)
| Item | Content |
|---|---|
| Base Rate | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10% |
| Total Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90.99.89 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Comparison:
- Slightly higher than3926.90.10.00(22.8% vs 20.9%) due to a higher base rate (5.3% vs 3.4%). - Use as a fallback if3926.90.10.00is rejected for lack of specificity.
🎯 5. 4417.00.60.00 —— Wooden Brush Tools
| Item | Content |
|---|---|
| Base Rate | 0.0% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10% |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| Legal Basis Path | USITC:4417.00.60.00 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Fatal Error:
- ABS is NOT Wood. Using this code is a factual misclassification. - While the rate (35.0%) is moderate, the risk of customs detention, reclassification penalties, and fines is extremely high. Do not use.
🛠️ IV. Customs Clearance Operational Advice (Practical Pitfall Guide)
✅ 1. Preparation Checklist (Must-Haves)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must clearly state material: "100% ABS Plastic" (Avoid "composite" if possible). |
| ✅ Product Photos | ✔️ | Clear images of the brush head and handle. Show no metal parts if claiming low metal surcharge risk. |
| ✅ Commercial Invoice | ✔️ | Description: "ABS Plastic Cleaning Brush, Household Use." Avoid "Electric" if it doesn't have a motor/battery (see note below). |
| ✅ Material Declaration | ✔️ | Explicitly state: "No Natural Bristles," "No Metal Components." |
💡 Important Note on "Electric":
- If the brush has a motor, battery, or USB charging port, it is NOT a simple plastic brush. It becomes an Electrical Appliance (likely8508or8414).
- The provided HS codes (3926,9603) assume the product is manual or the "electric" term is marketing fluff for a non-motorized tool.
- If it has a motor: The entire analysis above is incorrect. You must classify under Electrical Appliances.
- Assumption for this guide: The term "Electric" is used loosely, or it refers to an Electric Toothbrush Head (replaceable part). If it is a replaceable head for an electric toothbrush, it may still fall under9603or3926depending on US CBP rulings, but9603is more common for brush heads.
✅ 2. Classification Strategy (Key Mnemonic)
🔥 "Plastic First, Brush Second, Avoid Metal, Watch the 50%!"
| Scenario | Recommended HS Code | Tax Rate | Reason |
|---|---|---|---|
| Generic ABS Plastic Scrubber | 3926.90.10.00 |
20.9% | Low base rate, standard surcharges. Safe bet for plastic articles. |
| Synthetic Bristle Brush (No Metal) | 9603.40.40.60 |
14.0% | BEST OPTION if it fits "Other Brushes." 0% Sec 301. |
| Cleaning Tool with Metal Parts? | 9603.90.80.50 |
70.3% | AVOID. High base + Sec 301 + 50% Metal Surcharge. |
| Wooden Handle + ABS Head | 4417.00.60.00 |
35.0% | RISKY. Mixed material. If wood is significant, this might apply, but still risks misclassification. |
✅ 3. Special Case Handling
| Case | Handling Advice |
|---|---|
| "Electric" Motorized Brush | Do NOT use 3926 or 9603. Classify under Chapter 85 (Electrical machinery). Typical code: 8508.70 or 8414.90. |
| Brush Head for Electric Toothbrush | Often classified under 9603.40.40.60 or 9603.90. Verify if CBP considers it a "part" (8509/8414) or "brush" (9603). 9603 is safer if it retains brush character. |
| ABS + Bristles + Metal Wire | If metal wire is used for stiffening, 9603.90.80.50 might trigger the 50% surcharge. Try to argue "minor component" for 9603.40.40.60 (No metal surcharge) if the metal is negligible. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9603.40.40.60 |
14.0% | FCC (if electric), CPSC | Best US Rate. Avoid 9603.90.80.50 due to 50% surcharge. |
| 🇺🇸 USA | 3926.90.10.00 |
20.9% | CPSC | Good alternative if brush classification is disputed. |
| 🇨🇳 China | 9603.40.40.60 |
5-7% | CCC (if electric) | No Section 122/301 surcharges in China. |
| 🇪🇺 EU | 9603.40 |
0-3% | CE, REACH | No surcharges. Very friendly. |
| 🇬🇧 UK | 9603.40 |
0-3% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- The US market is the most critical due to Section 301 and 122 tariffs. - Target Code:9603.40.40.60(14.0%). It offers the lowest risk-adjusted cost if the product is strictly plastic/synthetic.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Using 4417.00.60.00 (Wood) for ABS Brush
👉 Consequence: Customs detention, forced reclassification, penalty fees.
👉 Fix: Always declare material as "Plastic."
❌ Error 2: Using 9603.90.80.50 for a Plastic Brush
👉 Consequence: 70.3% Tax due to erroneous 50% metal surcharge application.
👉 Fix: Fight for 9603.40.40.60 (14.0%) or 3926.90.10.00 (20.9%).
❌ Error 3: Declaring "Electric Brush" without a motor
👉 Consequence: Confusion. If it's just a shape, call it "ABS Cleaning Brush."
👉 Fix: If it has a motor, change entire classification strategy to Chapter 85.
❌ Error 4: Ignoring Section 122 (10%)
👉 Consequence: Underpayment.
👉 Fix: All China-origin goods are subject to 122 unless exempted. Factor this into all costings.
✅ Correct Declaration Example:
"ABS Plastic Cleaning Brush, Household Use, Synthetic Bristles, No Electrical Components, Model XYZ"
🎯 VII. Conclusion: Professional Declaration, Save Money, Ensure Speed!
🎯 Remember the Mantra:
🔹 "Plastic is King (3926), Brush is Queen (9603), Metal is the Enemy (+50%)!"
🔹 "Aim for9603.40.40.60(14%) or3926.90.10.00(20.9%). Avoid9603.90.80.50at all costs!"
📌 Pro Tip:
If your "Electric" brush actually contains a motor, these codes are wrong. You must consult a specialist for Chapter 85 classification (likely 8508.70), where tariffs may differ significantly (often lower base, but subject to different surcharges).
📣 Immediate Action:
📞 Contact a Customs Broker
📄 Provide detailed photos (especially material proof)
🚀 Classify Smartly, Clear Customs Fast, Maximize Profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percentage Point of Tax Matters!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。